Paragraph 47 Value Added Tax Act 1994 (c. 23) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 3 para. 41 repealed by Pensions (No. 2) Act (Northern Ireland) 2008 Sch. 10 Pt. 5 Sch. 3 para. 37 repealed by Welfare Reform Act (Northern Ireland) 2007 Sch. 8 Sch. 3 para. 42 repealed by Welfare Reform Act (Northern Ireland) 2007 Sch. 8 Sch. 3 para. 25 repealed by Welfare Reform Act 2007 Sch. 8 Sch. 3 para. 30 repealed by Welfare Reform Act 2007 Sch. 8 Sch. 3 para. 16(2)(a) repealed by Welfare Reform Act 2009 Sch. 7 Pt. 1 Sch. 3 para. 18(a) repealed by Welfare Reform Act 2009 Sch. 7 Pt. 1 Sch. 3 para. 20(a) repealed by Welfare Reform Act 2009 Sch. 7 Pt. 1 Sch. 3 repealed by Welfare Reform Act 2012 Sch. 14 Pt. 1 The Value Added Tax Act 1994 has effect subject to the following amendments. ← Paragraph 46 Paragraph 47 Paragraph 48 →